On July 20, 2019, Matt (who files a joint return) purchased 3,000 shares of Orange Corporation stock (the stock is $ 1244 small business stock) for $24,000. On November 10, 2019, Matt purchased an additional 1,000 shares of Orange Corporation stock from a friend for S150,000. On September 15, 2020, Matt sold the 4,000 shares of stock for $120,000. How should Matt treat the sale of the stock on his 2020 return? a. $54,000 STCL b. $100,000 ordinary loss; 546,000 net capital gain. C. $100,000 ordinary loss; $20,000 STCL. d. S130,000 ordinary loss; 566,000 LTCG